Odoo18-Base/addons/l10n_si/data/template/account.account-si.csv

1	id	code	account_type	name	reconcile	name@sl
2	gd_acc_000000	000000	asset_non_current	Good name	False	Dobro ime
3	gd_acc_002000	002000	asset_non_current	Deferred development costs	False	Odloženi stroški razvijanja
4	gd_acc_003000	003000	asset_non_current	Property and other rights	False	Premoženjske in druge pravice
5	gd_acc_005000	005000	asset_fixed	Other intangible assets	False	Druga neopredmetena sredstva
6	gd_acc_007000	007000	asset_non_current	Long-term active accruals	False	Dolgoročne aktivne časovne razmejitve
7	gd_acc_008000	008000	asset_non_current	Amortisation adjustment to intangible assets	False	Popravek vrednosti neopredmetenih sredstev zaradi amortiziranja
8	gd_acc_009000	009000	asset_non_current	Impairment of intangible assets	False	Oslabitev vrednosti neopredmetenih sredstev
9	gd_acc_010000	010000	asset_non_current	Investment property valued according to the cost model	False	Naložbene nepremičnine, vrednotene po modelu nabavne vrednosti
10	gd_acc_011000	011000	asset_non_current	Investment property valued using the fair value model	False	Naložbene nepremičnine, vrednotene po modelu poštene vrednosti
11	gd_acc_015000	015000	asset_non_current	Allowance for depreciation of investment property	False	Popravek vrednosti naložbenih nepremičnin zaradi amortiziranja
12	gd_acc_017000	017000	asset_non_current	Investment property under construction or development	False	Naložbene nepremičnine v gradnji oziroma izdelavi
13	gd_acc_019000	019000	asset_non_current	Impairment of investment property	False	Oslabitev vrednosti naložbenih nepremičnin
14	gd_acc_020000	020000	asset_fixed	Land valued using the cost model	False	Zemljišča, vrednotena po modelu nabavne vrednosti
15	gd_acc_021000	021000	asset_fixed	Buildings valued using the cost model	False	Zgradbe, vrednotene po modelu nabavne vrednosti
16	gd_acc_021100	021100	asset_fixed	Buildings - leasing	False	Zgradbe - leasing
17	gd_acc_022000	022000	asset_fixed	Land valued using the revaluation model	False	Zemljišča, vrednotena po modelu revaloriziranja
18	gd_acc_022100	022100	asset_fixed	Land valued according to the revaluation model	False	Zemljišča, vrednotena po modelu prevrednotenja
19	gd_acc_023000	023000	asset_fixed	Buildings valued according to the revaluation model	False	Zgradbe, vrednotene po modelu revaloriziranja
20	gd_acc_026000	026000	asset_fixed	Investing in foreign-owned real estate	False	Vlaganja v nepremičnine v tuji lasti
21	gd_acc_027000	027000	asset_fixed	Real estate under construction or construction	False	Nepremičnine v gradnji oziroma izdelavi
22	gd_acc_031000	031000	asset_fixed	Impairment of land value	False	Oslabitev vrednosti zemljišč
23	gd_acc_032000	032000	asset_fixed	Correction of the value of land (quarries, waste disposal sites) due to depreciation	False	Popravek vrednosti zemljišč (kamnolomov, odlagališč odpadkov) zaradi amortiziranja
24	gd_acc_035000	035000	asset_fixed	Correction of the value of buildings due to depreciation	False	Popravek vrednosti zgradb zaradi amortiziranja
25	gd_acc_035100	035100	asset_fixed	Correction of the value of buildings - leasing	False	Popravek vrednosti zgradb - leasing
26	gd_acc_036000	036000	asset_fixed	Correction of the value of investments in foreign-owned real estate	False	Popravek vrednosti vlaganj v nepremičnine v tuji lasti
27	gd_acc_039000	039000	asset_fixed	Impairment of value of buildings	False	Oslabitev vrednosti zgradb
28	gd_acc_040000	040000	asset_fixed	Equipment and spare parts valued according to the cost model	False	Oprema in nadomestni deli, vrednoteni po modelu nabavne vrednosti
29	gd_acc_040100	040100	asset_fixed	Equipment and spare parts - leasing	False	Oprema in nadomestni deli - leasing
30	gd_acc_041000	041000	asset_fixed	Small inventory	False	Drobni inventar
31	gd_acc_043000	043000	asset_fixed	Biological means - perennial plantations	False	Biološka sredstva - večletni nasadi
32	gd_acc_044000	044000	asset_fixed	Biological means - basic herd	False	Biološka sredstva - osnovna čreda
33	gd_acc_045000	045000	asset_fixed	Other tangible fixed assets	False	Druga opredmetena osnovna sredstva
34	gd_acc_045100	045100	asset_fixed	Other tangible fixed assets - leasing	False	Druga opredmetena osnovna sredstva - leasing
35	gd_acc_046000	046000	asset_fixed	Investments in foreign-owned tangible assets	False	Vlaganja v opredmetena sredstva v tuji lasti
36	gd_acc_047000	047000	asset_fixed	Equipment and other tangible fixed assets in construction or production	False	Oprema in druga opredmetena osnovna sredstva v gradnji oziroma izdelavi
37	gd_acc_048000	048000	asset_fixed	Works of art and other objects of cultural and/or historical value that are not depreciated	False	Umetniška dela in drugi predmeti kulturne in/ali zgodovinske vrednosti, ki se ne amortizirajo
38	gd_acc_050000	050000	asset_fixed	Correction of the value of equipment and spare parts due to depreciation	False	Popravek vrednosti opreme in nadomestnih delov zaradi amortiziranja
39	gd_acc_050100	050100	asset_fixed	Correction of the value of equipment and spare parts - leasing	False	Popravek vrednosti opreme in nadomestnih delov - leasing
40	gd_acc_051000	051000	asset_fixed	Adjustment of value of petty inventory due to depreciation	False	Popravek vrednosti drobnega inventarja zaradi amortiziranja
41	gd_acc_052000	052000	asset_fixed	Depreciation of equipment and spare parts	False	Oslabitev vrednosti opreme in nadomestnih delov
42	gd_acc_053000	053000	asset_fixed	Correction of the value of biological assets - perennial plantations due to depreciation	False	Popravek vrednosti bioloških sredstev - večletnih nasadov zaradi amortiziranja
43	gd_acc_054000	054000	asset_fixed	Correction of the value of biological assets - basic herd due to depreciation	False	Popravek vrednosti bioloških sredstev - osnovne črede zaradi amortiziranja
44	gd_acc_055000	055000	asset_fixed	Correction of the value of other tangible fixed assets due to depreciation	False	Popravek vrednosti drugih opredmetrenih osnovnih sredstev zaradi amortiziranja
45	gd_acc_055100	055100	asset_fixed	Correction of the value of other tangible fixed assets - leasing	False	Popravek vrednosti drugih opredmetrenih osnovnih sredstev - leasing
46	gd_acc_056000	056000	asset_fixed	Correction of the value of investments in tangible fixed assets in foreign ownership	False	Popravek vrednosti vlaganj v opredmetena osnovna sredstva v tuji lasti
47	gd_acc_058000	058000	asset_fixed	Impairment of the value of biological assets	False	Oslabitev vrednosti bioloških sredstev
48	gd_acc_059000	059000	asset_fixed	Impairment of value of other tangible fixed assets	False	Oslabitev vrednosti drugih opredmetenih osnovnih sredstev
49	gd_acc_060000	060000	asset_non_current	Long-term financial investments in shares and shares of organizations in the group, distributed and measured by purchase value	False	Dolgoročne finančne naložbe v delnice in deleže organizacij v skupini, razporejene in izmerjene po nabavni vrednosti
50	gd_acc_063000	063000	asset_non_current	Long-term financial investments in shares and shares of affiliated organizations and jointly controlled organizations, distributed and measured at cost	False	Dolgoročne finančne naložbe v delnice in deleže pridruženih organizacij in skupaj obvladovanih organizacij, razporejene in izmerjene po nabavni vrednosti
51	gd_acc_066000	066000	asset_non_current	Long-term financial investments in shares and shares of affiliated organizations and jointly controlled organizations, distributed and measured at cost	False	Druge dolgoročne finančne naložbe, razporejene in izmerjene po nabavni vrednosti
52	gd_acc_067000	067000	asset_non_current	Other long-term financial investments allocated and measured at fair value through profit or loss	False	Druge dolgoročne finančne naložbe, razporejene in izmerjene po pošteni vrednosti prek poslovnega izida
53	gd_acc_068000	068000	asset_non_current	Other long-term financial investments, distributed and measured at fair value through capital or own source of funds	False	Druge dolgoročne finančne naložbe, razporejene in izmerjene po pošteni vrednosti prek kapitala oziroma lastnega vira sredstev
54	gd_acc_069000	069000	asset_non_current	Impairment of the value of long-term financial investments	False	Oslabitev vrednosti dolgoročnih finančnih naložb
55	gd_acc_070000	070000	asset_non_current	Long-term loans granted under loan agreements to group organisations, including long-term finance lease receivables	False	Dolgoročna posojila, dana na podlagi posojilnih pogodb organizacijam v skupini, vključno z dolgoročnimi terjatvami iz finančnega najema
56	gd_acc_071000	071000	asset_non_current	Long-term loans granted under loan agreements to associates and jointly controlled entities, including long-term finance lease receivables	False	Dolgoročna posojila, dana na podlagi posojilnih pogodb pridruženim organizacijam in skupaj obvladovanim organizacijam, vključno z dolgoročnimi terjatvami finančnega najema
57	gd_acc_072000	072000	asset_non_current	Long-term loans to others, including long-term receivables from finance leases	False	Dolgoročna posojila, dana drugim, vključno z dolgoročnimi terjatvami iz finančnega najema
58	gd_acc_073000	073000	asset_non_current	Long-term loans granted through the repurchase of bonds from group companies	False	Dolgoročna posojila, dana z odkupom obveznic od družb v skupini
59	gd_acc_074000	074000	asset_non_current	Long-term loans granted through the repurchase of bonds from associates and jointly controlled entities	False	Dolgoročna posojila, dana z odkupom obveznic od pridruženih organizacij in skupaj obvladovanih organizacij
60	gd_acc_075000	075000	asset_non_current	Long-term loans granted through the repurchase of bonds from others	False	Dolgoročna posojila, dana z odkupom obveznic od drugih
61	gd_acc_076000	076000	asset_non_current	Long-term receivables for uncalled capital	False	Dolgoročne terjatve za nevplačani vpoklicani kapital
62	gd_acc_077000	077000	asset_non_current	Other long-term invested assets	False	Druga dolgoročno vložena sredstva
63	gd_acc_078000	078000	asset_non_current	Long-term deposits granted	False	Dani dolgoročni depoziti
64	gd_acc_079000	079000	asset_non_current	Impairment of long-term loans granted	False	Oslabitev vrednosti danih dolgoročnih posojil
65	gd_acc_080000	080000	asset_non_current	Long-term commodity credits granted in the country	False	Dolgoročni blagovni krediti, dani v državi
66	gd_acc_081000	081000	asset_non_current	Long-term commodity credits granted abroad	False	Dolgoročni blagovni krediti, dani v tujini
67	gd_acc_082000	082000	asset_non_current	Long-term consumer credit granted	False	Dani dolgoročni potrošniški krediti
68	gd_acc_083000	083000	asset_non_current	Long-term advances granted	False	Dani dolgoročni predujmi
69	gd_acc_084000	084000	asset_non_current	Long-term securities given	False	Dane dolgoročne varščine
70	gd_acc_086000	086000	asset_non_current	Other long-term trade receivables	False	Druge dolgoročne poslovne terjatve
71	gd_acc_087000	087000	asset_non_current	Long-term trade receivables from group companies	False	Dolgoročne poslovne terjatve do družb v skupini
72	gd_acc_089000	008900	asset_non_current	Impairment of long-term trade receivables	False	Oslabitev vrednosti dolgoročnih poslovnih terjatev
73	gd_acc_090000	090000	asset_non_current	Deferred tax assets arising from deductible temporary differences	False	Odložene terjatve za davek iz odbitnih začasnih razlik
74	gd_acc_091000	091000	asset_non_current	Deferred tax assets arising from unused tax loss carryforwards	False	Odložene terjatve za davek iz neizrabljenih davčnih izgub, prenesenih v naslednja davčna obdobja
75	gd_acc_091900	091900	asset_non_current	Receivables on own account	False	Terjatve na lastniškem računu
76	gd_acc_092000	092000	asset_non_current	Deferred tax assets arising from tax credit carry-forwards	False	Odložene terjatve za davek iz davčnih dobropisov, prenesenih v naslednja davčna obdobja
77	gd_acc_100000	100000	asset_cash	Cash in hand, other than foreign currency	False	Denarna sredstva v blagajni, razen deviznih
78	gd_acc_100001	100001	asset_cash	Cash	False	Gotovina
79	gd_acc_101000	101000	asset_cash	Foreign currency in the treasury	False	Devizna sredstva v blagajni
80	gd_acc_102000	102000	asset_cash	Cheques issued (deductible item)	False	Izdani čeki (odbitna postavka)
81	gd_acc_103000	103000	asset_cash	Cheques received	False	Prejeti čeki
82	gd_acc_104000	104000	asset_cash	Risk-free readily callable debt securities	False	Netvegani takoj udenarljivi dolžniški vrednostni papirji
83	gd_acc_109000	109000	asset_cash	Money on the move	False	Denar na poti
84	gd_acc_109001	109001	asset_current	Liquidity Transfer	True	Liquidity Transfer
85	gd_acc_110000	110000	asset_cash	Cash on accounts other than foreign currency	False	Denarna sredstva na računih, razen deviznih
86	gd_acc_110001	110001	asset_current	Bank	True	Banka
87	gd_acc_110002	110002	asset_current	Bank suspense account	False	Bančni prehodni konto
88	gd_acc_110003	110003	asset_current	Outstanding Receipts	True	Outstanding Receipts
89	gd_acc_110004	110004	asset_current	Outstanding Payments	True	Outstanding Payments
90	gd_acc_110005	110005	asset_cash	Payments	False	Plačila
91	gd_acc_110900	110900	asset_cash	Transition account for unallocated payments other than foreign exchange	False	Prehodni konto za nerazporejena plačila, razen deviznih
92	gd_acc_111000	111000	asset_cash	Short-term deposits or deposits redeemable at sight, excluding foreign currency	False	Kratkoročni depoziti oziroma depoziti na odpoklic, razen deviznih
93	gd_acc_112000	112000	asset_cash	Foreign currency balances on accounts	False	Devizna sredstva na računih
94	gd_acc_112900	112900	asset_cash	Transition account for unallocated foreign exchange payments	False	Prehodni konto za nerazporejena devizna plačila
95	gd_acc_113000	113000	asset_cash	Short-term foreign currency deposits or foreign currency deposits redeemable at call	False	Kratkoročni devizni depoziti oziroma devizni depoziti na odpoklic
96	gd_acc_114000	114000	asset_cash	Cash in special accounts or for specific purposes	False	Denarna sredstva na posebnih računih oziroma za posebne namene
97	gd_acc_120000	120000	asset_receivable	Short-term receivables from customers in the country	True	Kratkoročne terjatve do kupcev v državi
98	gd_acc_121000	121000	asset_receivable	Short-term receivables from customers abroad	True	Kratkoročne terjatve do kupcev v tujini
99	gd_acc_122000	122000	asset_current	Short-term trade credits granted to customers in the country	False	Kratkoročni blagovni krediti, dani kupcem v državi
100	gd_acc_123000	123000	asset_current	Short-term trade credits to customers abroad	False	Kratkoročni blagovni krediti, dani kupcem v tujini
101	gd_acc_124000	124000	asset_current	Short-term consumer credit granted to customers in the country	False	Kratkoročni potrošniški krediti, dani kupcem v državi
102	gd_acc_125000	125000	asset_receivable	Short-term receivables from members	True	Kratkoročnet terjatve do članov
103	gd_acc_126000	126000	asset_current	Short-term receivables for unbilled goods and services	False	Kratkoročne terjatve za nezaračunano blago in storitve
104	gd_acc_127000	127000	asset_current	Short-term trade receivables from group companies	False	Kratkoročne poslovne terjatve do družb v skupini
105	gd_acc_129000	129000	asset_current	Impairment of short-term trade receivables	False	Oslabitev vrednosti kratkoročnih terjatev do kupcev
106	gd_acc_130000	130000	asset_current	Short-term advances against property, plant and equipment	False	Kratkoročni predujmi, dani za opredmetena osnovna sredstva
107	gd_acc_131000	131000	asset_current	Short-term advances made for intangible fixed assets	False	Kratkoročni predujmi, dani za neopredmetena osnovna sredstva
108	gd_acc_132000	132000	asset_current	Short-term advances against inventories of materials and goods and services not yet rendered	False	Kratkoročni predujmi, dani za zaloge materiala in blaga ter še ne opravljene storitve
109	gd_acc_133000	133000	asset_receivable	Other short-term advances and overpayments	True	Drugi dani kratkoročni predujmi in preplačila
110	gd_acc_134000	134000	asset_current	Short-term securities given	False	Dane kratkoročne varščine
111	gd_acc_139000	139000	asset_current	Impairment of short-term advances, overpayments and securities	False	Oslabitev vrednosti danih kratkoročnih predujmov, preplačil in varščin
112	gd_acc_140000	140000	asset_current	Short-term receivables from exporters	False	Kratkoročne terjatve do izvoznikov
113	gd_acc_141000	141000	asset_current	Short-term receivables from imports on foreign account	False	Kratkoročne terjatve iz uvoza za tuj račun
114	gd_acc_142000	142000	asset_current	Short-term receivables from consignment and consignment sales	False	Kratkoročne terjatve iz komisijske in konsignacijske prodaje
115	gd_acc_145000	145000	asset_current	Other short-term trade receivables due on foreign account	False	Druge kratkoročne terjatve iz poslovanja za tuj račun
116	gd_acc_149000	149000	asset_current	Impairment of short-term trade receivables due on foreign account	False	Oslabitev vrednosti kratkoročnih terjatev iz poslovanja za tuj račun
117	gd_acc_150000	150000	asset_current	Short-term interest receivable	False	Kratkoročne terjatve za obresti
118	gd_acc_151000	151000	asset_current	Short-term dividend receivable	False	Kratkoročne terjatve za dividende
119	gd_acc_152000	152000	asset_current	Short-term receivables for other profit sharing	False	Kratkoročne terjatve za druge deleže v dobičku
120	gd_acc_155000	155000	asset_current	Other short-term receivables related to financial income	False	Druge kratkoročne terjatve, povezane s finančnimi prihodki
121	gd_acc_159000	159000	asset_current	Impairment of short-term receivables related to financial income	False	Oslabitev vrednosti kratkoročnih terjatev, povezanih s finančnimi prihodki
122	gd_acc_160000	160000	asset_current	Input VAT - 22% - SLO BL ST	False	Vstopni DDV - 22% - SLO BL ST
123	gd_acc_160010	160010	asset_current	Input VAT - 9,5% - SLO BL ST	False	Vstopni DDV - 9,5% - SLO BL ST
124	gd_acc_160020	160020	asset_current	Input VAT - 5% - SLO BL ST	False	Vstopni DDV - 5% - SLO BL ST
125	gd_acc_160300	160300	asset_current	Input VAT - 22% - 3. svet BL	False	Vstopni DDV - 22% - 3. svet BL
126	gd_acc_160301	160301	asset_current	Input VAT - 22% - 3. svet ST	False	Vstopni DDV - 22% - 3. svet ST
127	gd_acc_160310	160310	asset_current	Input VAT - 9,5% - 3. svet BL	False	Vstopni DDV - 9,5% - 3. svet BL
128	gd_acc_160311	160311	asset_current	Input VAT - 9,5% - 3. svet ST	False	Vstopni DDV - 9,5% - 3. svet ST
129	gd_acc_160320	160320	asset_current	Input VAT - 5% 3. svet BL in ST	False	Vstopni DDV - 5% 3. svet BL in ST
130	gd_acc_160400	160400	asset_current	Input VAT - 22% - EU BL	False	Vstopni DDV - 22% - EU BL
131	gd_acc_160410	160410	asset_current	Input VAT - 9,5% - EU BL	False	Vstopni DDV - 9,5% - EU BL
132	gd_acc_160420	160420	asset_current	Input VAT - 5% EU BL in ST	False	Vstopni DDV - 5% EU BL in ST
133	gd_acc_160430	160430	asset_current	Input VAT - 22% - EU ST	False	Vstopni DDV - 22% - EU ST
134	gd_acc_160440	160440	asset_current	Input VAT - 9,5% - EU ST	False	Vstopni DDV - 9,5% - EU ST
135	gd_acc_160460	160460	asset_current	Input VAT - 22% - SLO - SO 76.a Article BL ST	False	Vstopni DDV - 22% - SLO - SO 76.a člen BL ST
136	gd_acc_160470	160470	asset_current	Input VAT - 9.5% - SLO - SO Article 76a BL ST	False	Vstopni DDV - 9,5% - SLO - SO 76.a člen BL ST
137	gd_acc_160500	160500	asset_current	Input VAT - 8% - SLO BL	False	Vstopni DDV - 8% - SLO BL
138	gd_acc_160700	160700	asset_current	Input VAT receivable in Slovenia after accounting	False	Terjatve za vstopni DDV v Sloveniji po obračunu
139	gd_acc_160800	160800	asset_current	Claims for the refund of the difference between input and input VAT in Slovenia	False	Terjatve za vračilo razlike med vstopnim in obračunanim DDV v Sloveniji
140	gd_acc_161000	161000	asset_current	Short-term receivables for corporation tax, including tax paid abroad	False	Kratkoročne terjatve za davek od dohodkov pravnih oseb, vključno z davkom, plačanim v tujini
141	gd_acc_161100	161100	asset_current	Short-term debit card receivables	False	Kratkoročne terjatve iz naslova plačilnih kartic
142	gd_acc_162000	162000	asset_current	Current receivables for income tax on s.p. income, including tax paid abroad	False	Kratkoročne terjatve zd dohodnino od dohodka iz dejavnosti s.p., vključno z davkom plačanim v tujini
143	gd_acc_164000	164000	asset_current	Other short-term receivables from government and other institutions	False	Druge kratkoročne terjatve do državnih in drugih inštitucij
144	gd_acc_164100	164100	asset_current	Short-term receivables for gross salary reimbursements	False	Kratkoročne terjatve za bruto refundirane plače
145	gd_acc_165000	165000	asset_current	Other short-term receivables	False	Ostale kratkoročne terjatve
146	gd_acc_165100	165100	asset_current	Receivables due from employees in respect of travel advances	False	Terjatve do zaposlenih iz naslova predujmov za potne stroške
147	gd_acc_165200	165200	asset_current	Receivables from returned goods to suppliers	False	Terjatve iz naslova vrnjenega blaga dobaviteljem
148	gd_acc_165900	165900	asset_current	Other non-current receivables	False	Ostale nerazporeje kratkoročne terjatve
149	gd_acc_166000	166000	asset_current	Short-term receivables for VAT refunded to foreigners	False	Kratkoročne terjatve za DDV, vrnjen tujcem
150	gd_acc_167000	167000	asset_current	Short-term receivables for VAT paid abroad	False	Kratkoročne terjatve za DDV, plačan v tujini
151	gd_acc_169000	169000	asset_current	Impairment of other current receivables	False	Oslabitev vrednosti drugih kratkoročnih terjatev
152	gd_acc_170000	170000	asset_current	Short-term investments in shares of group entities, classified and measured at cost	False	Kratkoročne finančne naložbe v delnice in deleže organizacij v skupini, razporejene in izmerjene po nabavni vrednosti
153	gd_acc_173000	173000	asset_current	Short-term investments in shares of associates and jointly controlled entities, classified and measured at cost	False	Kratkoročne finančne naložbe v delnice in deleže pridruženih organizacijin skupaj obvladovanih organizacij, razporejene in izmerjene po nabavni vrednosti
154	gd_acc_176000	176000	asset_current	Other short-term investments classified and measured at cost	False	Druge kratkoročne finančne naložbe, razporejene in izmerjene po nabavni vrednosti
155	gd_acc_177000	177000	asset_current	Other short-term investments designated and measured at fair value through profit or loss	False	Druge kratkoročne finančne naložbe, razporejene in izmerjene po pošteni vrednosti prek poslovnega izida
156	gd_acc_178000	178000	asset_current	Other short-term investments classified and measured at fair value through equity or own funds	False	Druge kratkoročne finančne naložbe, razporejene in izmerjene po pošteni vrednosti prek kapitala oziroma lastnega vira sredstev
157	gd_acc_179000	179000	asset_current	Impairment of short-term investments	False	Oslabitev vrednosti kratkoročnih finančnih naložb
158	gd_acc_180000	180000	asset_current	Short-term loans granted under loan agreements to group organisations	False	Kratkoročna posojila, dana na podlagi posojilnih pogodb organizacijam v skupini
159	gd_acc_181000	181000	asset_current	Short-term loans granted under loan agreements to associates and jointly controlled entities	False	Kratkoročna posojila, dana na podlagi posojilnih pogodb pridruženim organizacijam in skupaj obvladovanim družbam
160	gd_acc_182000	182000	asset_current	Short-term loans to others, including short-term receivables from finance leases (leasing)	False	Kratkoročna posojila, dana drugim, vključno s kratkoročnimi terjatvami iz finančnega najema (leasing)
161	gd_acc_183000	183000	asset_current	Short-term deposits in banks and other financial organizations	False	Kratkoročni depoziti v bankah in drugih finančnih organizacijah
162	gd_acc_184000	184000	asset_current	Short-term loans granted by buying bonds	False	Dana kratkoročna posojila z odkupom obveznic
163	gd_acc_185000	185000	asset_current	Bills of exchange received	False	Prejete menice
164	gd_acc_186000	186000	asset_current	Short-term loans granted with the purchase of other debt securities	False	Dana kratkoročna posojila z odkupom drugih dolžniških vrednostnih papirjev
165	gd_acc_187000	187000	asset_current	Short-term unpaid called-up capital	False	Kratkoročno nevplačani vpoklicani kapital
166	gd_acc_189000	189000	asset_current	Short-term unpaid called-up capital	False	Oslabitev vrednosti kratkoročnih posojil
167	gd_acc_190000	190000	asset_current	Short-term deferred costs or expenses	False	Kratkoročno odloženi stroški oziroma odhodki
168	gd_acc_190200	190200	asset_current	Subscriptions	False	Naročnine
169	gd_acc_191000	191000	asset_current	Short-term unbilled revenue	False	Kratkoročno nezaračunani prihodki
170	gd_acc_192000	192000	asset_current	Valuables	False	Vrednotnice
171	gd_acc_195000	195000	asset_current	VAT on advances received	True	DDV od prejetih predujmov
172	gd_acc_210000	210000	liability_current	Liabilities included in disposal groups	False	Obveznosti, vključene v skupine za odtujitev
173	gd_acc_220000	220000	liability_payable	Short-term liabilities (debts) to suppliers in the country	True	Kratkoročne obveznosti (dolgovi) do dobaviteljev v državi
174	gd_acc_221000	221000	liability_payable	Short-term liabilities (debts) to suppliers abroad	True	Kratkoročne obveznosti (dolgovi) do dobaviteljev v tujini
175	gd_acc_222000	222000	liability_current	Short-term commodity credits received in the country	False	Kratkoročni blagovni krediti, prejeti v državi
176	gd_acc_223000	223000	liability_current	Short-term merchandise credits received abroad	False	Kratkoročni blagovni krediti, prejeti v tujini
177	gd_acc_224000	224000	liability_current	Short-term liabilities (debts) for unpaid goods and services SLO	False	Kratkoročne obveznosti (dolgovi) za nezaračunane blago in storitve SLO
178	gd_acc_224100	224100	liability_current	Short-term liabilities (debts) for unbilled goods and services of TUJ	False	Kratkoročne obveznosti (dolgovi) za nezaračunane blago in storitve TUJ
179	gd_acc_227000	227000	liability_current	Short-term business liabilities to companies in the group	False	Kratkoročne poslovne obveznosti do družb v skupini
180	gd_acc_230000	230000	liability_payable	Received short-term advances SLO	True	Prejeti kratkoročni predujmi SLO
181	gd_acc_230100	230100	liability_payable	Received short-term advances FOREIGN	True	Prejeti kratkoročni predujmi TUJ
182	gd_acc_231000	231000	liability_current	Received short-term securities	False	Prejete kratkoročne varščine
183	gd_acc_240000	240000	liability_current	Short-term liabilities from exports for a foreign account	False	Kratkoročne obveznosti iz izvoza za tuj račun
184	gd_acc_241000	241000	liability_current	Short-term liabilities to importers	False	Kratkoročne obveznosti do uvoznikov
185	gd_acc_242000	242000	liability_current	Short-term liabilities from commission and consignment sales	False	Kratkoročne obveznosti iz komisijske in konsignacijske prodaje
186	gd_acc_245000	245000	liability_current	Other short-term liabilities from operations for a foreign account	False	Druge kratkoročne obveznosti iz poslovanja za tuj račun
187	gd_acc_250000	250000	liability_current	Short-term liabilities for accrued and unpaid wages	False	Kratkoročne obveznosti za vračunane in neobračunane plače
188	gd_acc_251000	251000	liability_current	Short-term liabilities for net wages and salary compensation	False	Kratkoročne obveznosti za neto plače in nadomestila plač
189	gd_acc_252000	252000	liability_current	Short-term liabilities for social security contributions by types of contributions	False	Kratkoročne obveznosti za prispevke za socialno varnost po vrstah prispevkov
190	gd_acc_253000	253000	liability_current	Short-term liabilities for contributions from gross wages and salary compensation	False	Kratkoročne obveznosti za prispevke iz bruto plač in nadomestil plač
191	gd_acc_253042	253042	liability_current	Obligations for employment contributions. from the gross salary	False	Obveznosti za prispevke za zaposl. iz bruto plače
192	gd_acc_253043	253043	liability_current	Contribution obligations for the parent. var. from the gross salary	False	Obveznosti za prispevke za starš. var. iz bruto plače
193	gd_acc_253044	253044	liability_current	Obligations for ZPIZ contributions from gross salary	False	Obveznosti za prispevke ZPIZ iz bruto plače
194	gd_acc_253045	253045	liability_current	Obligations for ZZZS contributions from gross salary	False	Obveznosti za prispevke ZZZS iz bruto plače
195	gd_acc_254000	254000	liability_current	Short-term liabilities for taxes from gross wages and salary compensation - income tax	False	Kratkoročne obveznosti za davke iz bruto plač in nadomestil plač - dohodnina
196	gd_acc_255000	255000	liability_current	Short-term liabilities for other employment benefits	False	Kratkoročne obveznosti za druge prejemke iz delovnega razmerja
197	gd_acc_255100	255100	liability_current	Obligations to employees for cash material costs	False	Obveznosti do zaposlenih za gotovinske materialne stroške
198	gd_acc_255200	255200	liability_current	Short-term liabilities to employees for travel expenses	False	Kratkoročne obveznosti do zaposlenih za potne stroške
199	gd_acc_255300	255300	liability_current	Short-term liabilities to employees for food allowance	False	Kratkoročne obveznosti do zaposlenih za nadomestilo za prehrano
200	gd_acc_255400	255400	liability_current	Short-term liabilities to employees for reimbursement of transportation costs to work	False	Kratkoročne obveznosti do zaposlenih za povračilo stroškov prevoza na delo
201	gd_acc_255500	255500	liability_current	Short-term liabilities for holiday pay	False	Kratkoročne obveznosti za regres
202	gd_acc_255600	255600	liability_current	Short-term liabilities for severance pay	False	Kratkoročne obveznosti za odpravnino
203	gd_acc_256000	256000	liability_current	Short-term liabilities for contributions from other benefits from the employment relationship that are not calculated together with wages	False	Kratkoročne obveznosti za prispevke iz drugih prejemkov iz delovnega razmerja, ki se ne obračunavajo skupaj s plačami
204	gd_acc_257000	257000	liability_current	Short-term tax liabilities from other employment benefits that are not calculated together with wages	False	Kratkoročne obveznosti za davek iz drugih prejemkov iz delovnega razmerja, ki se ne obračunavajo skupaj s plačami
205	gd_acc_258000	258000	liability_current	Obligations for the payer's contributions	False	Obveznosti za prispevke izplačevalca
206	gd_acc_258042	258042	liability_current	Obligations for employment contributions. on gross salary	False	Obveznosti za prispevke za zaposl. na bruto plačo
207	gd_acc_258043	258043	liability_current	Contribution obligations for the parent. var. on gross salary	False	Obveznosti za prispevke za starš. var. na bruto plačo
208	gd_acc_258044	258044	liability_current	Obligations for ZPIZ contributions on gross salary	False	Obveznosti za prispevke ZPIZ na bruto plačo
209	gd_acc_258045	258045	liability_current	Obligations for ZZZS contributions on gross salary	False	Obveznosti za prispevke ZZZS na bruto plačo
210	gd_acc_260000	260000	liability_current	Output VAT - 22% - SLO BL ST	False	Izstopni DDV - 22% - SLO BL ST
211	gd_acc_260010	260010	liability_current	Output VAT - 9,5% - SLO BL ST	False	Izstopni DDV - 9,5% - SLO BL ST
212	gd_acc_260020	260020	liability_current	Output VAT - 5% - SLO BL ST	False	Izstopni DDV - 5% - SLO BL ST
213	gd_acc_260300	260300	liability_current	Output VAT - 22% - 3. world BL	False	Izstopni DDV - 22% - 3. svet BL
214	gd_acc_260301	260301	liability_current	Output VAT - 22% - 3. world ST	False	Izstopni DDV - 22% - 3. svet ST
215	gd_acc_260310	260310	liability_current	Output VAT - 9,5% - 3. world BL	False	Izstopni DDV - 9,5% - 3. svet BL
216	gd_acc_260311	260311	liability_current	Output VAT - 9,5% - 3. world ST	False	Izstopni DDV - 9,5% - 3. svet ST
217	gd_acc_260320	260320	liability_current	Output VAT - 5% 3. world BL in ST	False	Izstopni DDV - 5% 3. svet BL in ST
218	gd_acc_260400	260400	liability_current	Output VAT - 22% - EU BL	False	Izstopni DDV - 22% - EU BL
219	gd_acc_260410	260410	liability_current	Output VAT - 9,5% - EU BL	False	Izstopni DDV - 9,5% - EU BL
220	gd_acc_260420	260420	liability_current	Output VAT - 5% EU BL in ST	False	Izstopni DDV - 5% EU BL in ST
221	gd_acc_260430	260430	liability_current	Output VAT - 22% - EU ST	False	Izstopni DDV - 22% - EU ST
222	gd_acc_260440	260440	liability_current	Output VAT - 9,5% - EU ST	False	Izstopni DDV - 9,5% - EU ST
223	gd_acc_260460	260460	liability_current	Output VAT - 22% - SLO - SO 76.a Article BL ST	False	Izstopni DDV - 22% - SLO - SO 76.a člen BL ST
224	gd_acc_260470	260470	liability_current	Output VAT - 9,5% - SLO - SO 76.a Article BL ST	False	Izstopni DDV - 9,5% - SLO - SO 76.a člen BL ST
225	gd_acc_260500	260500	liability_current	Output VAT - 8% - SLO BL	False	Izstopni DDV - 8% - SLO BL
226	gd_acc_260700	260700	liability_current	Liability for VAT in Slovenia	False	Obveznost za DDV v Sloveniji
227	gd_acc_260800	260800	liability_current	Obligation to pay the difference between calculated and input VAT for the tax period in Slovenia	False	Obveznost za plačilo razlike med obračunanim in vstopnim DDV za davčno obdobje v Sloveniji
228	gd_acc_261000	261000	liability_current	Obligations for VAT, customs and other duties on imported goods	False	Obveznosti za DDV, carino in druge dajatve od uvoženega blaga
229	gd_acc_262000	262000	liability_current	Obligations for contributions	False	Obveznosti za prispevke
230	gd_acc_263000	263000	liability_current	Obligations for advance payment of income tax on income from activities	False	Obveznosti za akontacijo dohodnine od dohodka iz dejavnosti
231	gd_acc_264000	264000	liability_current	Corporate income tax obligations - DDPO	False	Obveznosti za davek od dohodkov pravnih oseb - DDPO
232	gd_acc_265000	265000	liability_current	Obligations for withholding tax	False	Obveznosti za davčni odtegljaj
233	gd_acc_265100	265100	liability_current	Obligations for withholding tax - Author's ch.	False	Obveznost za davčni odtegljaj - Avtorska pog.
234	gd_acc_265200	265200	liability_current	Obligations for withholding tax - Temporary work of pensioners	False	Obveznost za davčni odtegljaj - Začasno delo upokojencev
235	gd_acc_265300	265300	liability_current	Obligations for withholding tax - Undertaking contract	False	Obveznost za davčni odtegljaj - Podjemna pogodba
236	gd_acc_265400	265400	liability_current	Obligations for withholding tax - Ch. about the power of attorney	False	Obveznost za davčni odtegljaj - Pog. o prokuri
237	gd_acc_265500	265500	liability_current	Obligations for withholding tax - Ch. about management	False	Obveznost za davčni odtegljaj - Pog. o poslovodenju
238	gd_acc_265600	265600	liability_current	Liability for withholding tax - Payment of profit	False	Obveznost za davčni odtegljaj - Izplačilo dobička
239	gd_acc_266000	266000	liability_current	Other short-term liabilities to state and other institutions	False	Druge kratkoročne obveznosti do državnih in drugih inštitucij
240	gd_acc_266044	266044	liability_current	Obligations for ZPIZ contributions from gross salary - contract	False	Obveznosti za prispevke ZPIZ iz bruto plače - pogodbe
241	gd_acc_266045	266045	liability_current	Obligations for ZZZS contributions from gross salary - contract	False	Obveznosti za prispevke ZZZS iz bruto plače - pogodbe
242	gd_acc_266100	266100	liability_current	Obligations for contributions from contracts of natural persons	False	Obveznosti za prispevke iz pogodb fizičnih oseb
243	gd_acc_266144	266144	liability_current	Obligations for ZPIZ contributions on gross wages - contracts	False	Obveznosti za prispevke ZPIZ na bruto plače - pogodbe
244	gd_acc_266145	266145	liability_current	Obligations for ZZZS contributions on gross wages - contracts	False	Obveznosti za prispevke ZZZS na bruto plače - pogodbe
245	gd_acc_267000	267000	liability_current	Short-term liabilities for social security contributions of sole proprietors	False	Kratkoročne obveznosti za prispevke za socialno varnost samostojnih podjetnikov
246	gd_acc_267042	267042	liability_current	Obligations for employment contributions. - SP	False	Obveznosti za prispevke za zaposl. - SP
247	gd_acc_267043	267043	liability_current	Contribution obligations for the parent. var. - SP	False	Obveznosti za prispevke za starš. var. - SP
248	gd_acc_267044	267044	liability_current	Obligations for ZPIZ - SP contributions	False	Obveznosti za prispevke ZPIZ - SP
249	gd_acc_267045	267045	liability_current	Obligations for ZZZS - SP contributions	False	Obveznosti za prispevke ZZZS - SP
250	gd_acc_270000	270000	liability_current	Short-term loans obtained from organizations in the group	False	Kratkoročna posojila, dobljena pri organizacijah v skupini
251	gd_acc_271000	271000	liability_current	Short-term loans obtained from affiliates and jointly controlled entities	False	Kratkoročna posojila, dobljena pri pridruženih organizacijah in skupaj obvladovanih organizacijah
252	gd_acc_272000	272000	liability_current	Short-term loans obtained from banks and organizations in the country	False	Kratkoročna posojila, dobljena pri bankah in organizacijah v državi
253	gd_acc_272100	272100	liability_current	Short-term loans obtained from banks in the country	False	Kratkoročna posojila, dobljena pri bankah v državi
254	gd_acc_272200	272200	liability_current	Short-term loans obtained from companies in the country	False	Kratkoročna posojila, dobljena pri družbah v državi
255	gd_acc_273000	273000	liability_current	Short-term loans obtained from banks abroad	False	Kratkoročna posojila, dobljena pri bankah v tujini
256	gd_acc_273100	273100	liability_current	Short-term loans obtained from companies abroad	False	Kratkoročna posojila, dobljena pri družbah v tujini
257	gd_acc_274000	274000	liability_current	Short-term financial liabilities related to bonds	False	Kratkoročne finančne obveznosti v zvezi z obveznicami
258	gd_acc_275000	275000	liability_current	Short-term liabilities from financial leasing (leasing)	False	Kratkoročne obveznosti iz finančnega najema (leasing)
259	gd_acc_276000	276000	liability_current	Short-term financial obligations to natural persons (loans)	False	Kratkoročne finančne obveznosti do fizičnih oseb (posojila)
260	gd_acc_277000	277000	liability_current	Short-term liabilities related to the distribution of profit	False	Kratkoročne obveznosti v zvezi z razdelitvijo poslovnega izida
261	gd_acc_278000	278000	liability_current	Obligations from the payment of capital until entry in the court register	False	Obveznosti iz vplačila kapitala do vpisa v sodni register
262	gd_acc_279000	279000	liability_current	Other short-term financial liabilities	False	Druge kratkoročne finančne obveznosti
263	gd_acc_279100	279100	liability_current	Installment payments	False	Obročna plačila
264	gd_acc_280000	280000	liability_current	Short-term interest liabilities	False	Kratkoročne obveznosti za obresti
265	gd_acc_281000	281000	liability_current	Short-term bills payable	False	Kratkoročne menične obveznosti
266	gd_acc_282000	282000	liability_current	Short-term liabilities related to deductions from wages and compensation of wages to employees	False	Kratkoročne obveznosti v zvezi z odtegljaji od plač in nadomestili plač zaposlenim
267	gd_acc_285000	285000	liability_current	Other short-term business liabilities	False	Ostale kratkoročne poslovne obveznosti
268	gd_acc_285100	285100	asset_cash	Obligations to the credit card issuer (card payments)	False	Obveznosti do izdajatelja kreditne kartice (kartična plačila)
269	gd_acc_285200	285200	liability_current	Current liabilities for the payment of royalties	False	Kratkoročne obveznosti za izplačilo avtorskega honorarja
270	gd_acc_285300	285300	liability_current	Short-term obligations for payment to pupils and students on internships	False	Kratkoročne obveznosti za izplačilo dijakom in študentom na praksi
271	gd_acc_285400	285400	liability_current	Short-term liabilities for the payment of management contracts	False	Kratkoročne obveznosti za izplačilo poslovodskih pogodb
272	gd_acc_285500	285500	liability_current	Short-term liabilities for the payment of contracts	False	Kratkoročne obveznosti za izplačilo podjemnih pogodb
273	gd_acc_285600	285600	liability_current	Other short-term liabilities	False	Ostale kratkoročne obveznosti
274	gd_acc_290000	290000	liability_current	Charged costs or expenses in advance	False	Vnaprej vračunani stroški oziroma odhodki
275	gd_acc_291000	291000	liability_current	Short-term deferred revenue	False	Kratkoročno odloženi prihodki
276	gd_acc_295000	295000	liability_current	VAT on advances	True	DDV od danih predujmov
277	gd_acc_300000	300000	asset_current	The value of raw materials and materials according to suppliers' invoices	False	Vrednost surovin in materiala po obračunih dobaviteljev
278	gd_acc_301000	301000	asset_current	Dependent costs of procurement of raw materials and materials	False	Odvisni stroški nabave surovin in materiala
279	gd_acc_302000	302000	asset_current	Customs and other import duties on raw materials and materials	False	Carina in druge uvozne davščine od surovin in materiala
280	gd_acc_303000	303000	asset_current	VAT and other taxes on raw materials and materials	False	DDV in druge davščine od surovin in materiala
281	gd_acc_309000	309000	asset_current	Calculation of the purchase of raw materials and materials	False	Obračun nabave surovin in materiala
282	gd_acc_310000	310000	asset_current	Stocks of raw materials and materials in the warehouse	False	Zaloge surovin in materiala v skladišču
283	gd_acc_311000	311000	asset_current	Stocks of aggregates and material in a foreign warehouse	False	Zaloge sutovin in materiala v tujem skladišču
284	gd_acc_312000	312000	asset_current	Stocks of raw materials and materials on the way	False	Zaloge surovin in materiala na poti
285	gd_acc_316000	316000	asset_current	Stocks of raw materials and materials in finishing and processing	False	Zaloge surovin in materiala v dodelavi in predelavi
286	gd_acc_319000	319000	asset_current	Deviations from the constant prices of stocks of raw materials and materials	False	Odmiki od stalnih cen zalog surovin in materiala
287	gd_acc_320000	320000	asset_current	Stocks of petty inventory in the warehouse	False	Zaloge drobnega inventarja v skladišču
288	gd_acc_320100	320100	asset_current	Stocks of packaging in the warehouse	False	Zaloge embalaže v skladišču
289	gd_acc_321000	321000	asset_current	Petty inventory stocks put to use	False	Zaloge drobnega inventarja, dane v uporabo
290	gd_acc_321100	321100	asset_current	Stocks of packaging put into use	False	Zaloge embalaže, dane v uporabo
291	gd_acc_329000	329000	asset_current	Deviations from fixed prices of small inventory and packaging	False	Odmiki od stalnih cen drobnega inventarja in embalaže
292	gd_acc_400000	400000	expense	Material costs	False	Stroški materiala
293	gd_acc_401000	401000	expense	Cost of auxiliary material	False	Stroški pomožnega materiala
294	gd_acc_401100	401100	expense	Cost of cleaning products	False	Stroški čistil
295	gd_acc_402000	402000	expense	Energy costs - electricity	False	Stroški energije - elektrika
296	gd_acc_402100	402100	expense	Energy costs - gas	False	Stroški energije - plin
297	gd_acc_402200	402200	expense	Energy costs - fuel	False	Stroški energije - gorivo
298	gd_acc_403000	403000	expense	Cost of spare parts for fixed assets and maintenance materials for fixed assets	False	Stroški nadomestnih delov za osnovna sredstva in materiala za vzdrževanje osnovnih sredstev
299	gd_acc_404000	404000	expense	Write-off of small inventories	False	Odpis drobnega inventarja
300	gd_acc_404100	404100	expense	Packaging waste	False	Odpis embalaže
301	gd_acc_405000	405000	expense	Reconciliation of material and petty inventory costs due to inventory differences	False	Uskladitev stroškov materiala in drobnega inventarja zaradi popisnih razlik
302	gd_acc_406000	406000	expense	Cost of office supplies	False	Stroški pisarniškega materiala
303	gd_acc_406100	406100	expense	Costs of professional literature and publications	False	Stroški strokovne literature in publikacij
304	gd_acc_407000	407000	expense	Other material costs	False	Drugi stroški materiala
305	gd_acc_410000	410000	expense	Cost of services in the production of goods and services	False	Stroški storitev pri ustvarjanju proizvodov in opravljanju storitev
306	gd_acc_411100	411100	expense	Transport costs - Post and other carriers (DPD, FedEx, etc.)	False	Stroški transportnih storitev - Pošta in ostali prevozniki (DPD, FedEx itd.)
307	gd_acc_412000	412000	expense	Cost of maintenance services	False	Stroški storitev v zvezi z vzdrževanjem
308	gd_acc_413000	413000	expense	Rent expense - real estate	False	Strošek najemnine - nepremičnine
309	gd_acc_413100	413100	asset_prepayments	Rental cost - equipment	False	Strošek najemnine - oprema
310	gd_acc_414000	414000	expense	Reimbursement of work-related expenses to employees - without analytics	False	Povračila stroškov zaposlencem v zvezi z delom - brez analitike
311	gd_acc_414110	414110	expense	Daily subsistence allowance while travelling on business - SLO	False	Dnevnica na službeni poti - SLO
312	gd_acc_414120	414120	expense	Mileage on business trips - SLO	False	Kilometrina na službeni poti - SLO
313	gd_acc_414130	414130	expense	Toll and parking - SLO	False	Cestnina in parkirnina - SLO
314	gd_acc_414140	414140	expense	Transport - Other - SLO	False	Prevoz - ostalo - SLO
315	gd_acc_414160	414160	expense	Other mission expenses - SLO	False	Ostali stroški službenega potovanja - SLO
316	gd_acc_414170	414170	expense	Employee reimbursements (excluding daily subsistence allowances and mileage) - SLO	False	Povračila zaposlenemu (razen dnevnice in kilometrine) - SLO
317	gd_acc_414210	414210	expense	Daily subsistence allowance while travelling on business - TUJ	False	Dnevnica na službeni poti - TUJ
318	gd_acc_414220	414220	expense	Mileage on business trips - TUJ	False	Kilometrina na službeni poti - TUJ
319	gd_acc_414230	414230	expense	Toll and parking - TUJ	False	Cestnina in parkirnina - TUJ
320	gd_acc_414240	414240	expense	Transport - Other - TUJ	False	Prevoz - ostalo - TUJ
321	gd_acc_414260	414260	expense	Other mission expenses - TUJ	False	Ostali stroški službenega potovanja - TUJ
322	gd_acc_414270	414270	expense	Employee reimbursements (excluding daily subsistence allowances and mileage) - SLO	False	Povračila zaposlenemu (razen dnevnice in kilometrine) - SLO
323	gd_acc_415000	415000	expense	Payment and banking costs, transaction costs and insurance premiums - excluding analytics	False	Stroški plačilnega prometa in bančnih storitev, stroški posla in zavarovalne premije - brez analitike
324	gd_acc_415100	415100	expense	Cost of banking services	False	Stroški bančnih storitev
325	gd_acc_415200	415200	expense	Insurance premium costs	False	Stroški zavarovalne premije
326	gd_acc_416000	416000	expense	Cost of intellectual and personal services - other	False	Stroški intelektualnih in osebnih storitev - drugo
327	gd_acc_416100	416100	expense	Cost of accounting services	False	Stroški računovodskih storitev
328	gd_acc_416200	416200	expense	Education costs	False	Stroški izobraževanja
329	gd_acc_416300	416300	expense	Outsourcing costs - SLO	False	Stroški storitev zunanjih izvajalcev (outsourcing) - SLO
330	gd_acc_416310	416310	expense	Outsourcing costs - TUJ	False	Stroški storitev zunanjih izvajalcev (outsourcing) - TUJ
331	gd_acc_416500	416500	expense	Cost of health services	False	Stroški zdravstvenih storitev
332	gd_acc_416600	416600	expense	Cost of other intellectual services	False	Stroški ostalih intelektualnih storitev
333	gd_acc_417000	417000	expense	Costs of fairs	False	Stroški sejmov
334	gd_acc_417100	417100	expense	National team costs	False	Stroški reprezentance
335	gd_acc_417200	417200	expense	Advertising and publicity costs	False	Stroški reklame in oglaševanja
336	gd_acc_417300	417300	expense	Sponsorship costs	False	Stroški sponzorstva
337	gd_acc_418000	418000	expense	Costs of services provided by natural persons not engaged in an activity, including charges to the organisation (labour contracts, author's contracts, emoluments to employees and other persons)	False	Stroški storitev fizičnih oseb, ki ne opravljajo dejavnosti, skupaj z dajatvami, ki bremenijo organizacijo (pogodbe o delu, avtorske pogodbe, sejnine zaposlenim in drugim osebam)
338	gd_acc_418100	418100	expense	Royalties	False	Avtorski honorar
339	gd_acc_418200	418200	expense	Freelance contract	False	Podjemna pogodba
340	gd_acc_418300	418300	expense	Students via Student Services	False	Študenti prek študentskega servisa
341	gd_acc_419000	419000	expense	Cost of other services - excluding analytics	False	Stroški drugih storitev - brez analitike
342	gd_acc_419100	419100	expense	Telephone costs	False	Stroški telefonije
343	gd_acc_419200	419200	expense	Internet and other related services costs	False	Stroški interneta in drugih povezanih storitev
344	gd_acc_419300	419300	expense	Utilities costs	False	Stroški komunalnih storitev
345	gd_acc_419400	419400	expense	Cost of membership fees	False	Stroški članarin
346	gd_acc_430000	430000	expense_depreciation	Amortisation of intangible assets	False	Amortizacija neopredmetenih sredstev
347	gd_acc_431000	431000	expense_depreciation	Depreciation of buildings	False	Amortizacija zgradb
348	gd_acc_432000	432000	expense_depreciation	Depreciation of equipment and spare parts	False	Amortizacija opreme in nadomestnih delov
349	gd_acc_433000	433000	expense_depreciation	Depreciation of small inventories	False	Amortizacija drobnega inventarja
350	gd_acc_434000	434000	expense_depreciation	Depreciation of other property, plant and equipment	False	Amortizacija drugih opredmetenih osnovnih sredstev
351	gd_acc_435000	435000	expense_depreciation	Depreciation of investment property	False	Amortizacija naložbenih nepremičnin
352	gd_acc_436000	436000	expense_depreciation	Depreciation of biological assets	False	Amortizacija bioloških sredstev
353	gd_acc_440000	440000	expense	Provisions for corporate reorganisation costs	False	Rezervacije za stroške reorganizacije podjetja
354	gd_acc_441000	441000	expense	Provisions for guarantees given	False	Rezervacije za dana jamstva
355	gd_acc_442000	442000	expense	Provisions for losses on onerous contracts	False	Rezervacije za pokrivanje izgub iz kočljivih pogodb
356	gd_acc_449000	449000	expense	Rezervacije za izgube iz škodljivih pogodb	False	Rezervacije za pokrivanje drugih obveznosti iz preteklega poslovanja
357	gd_acc_450000	450000	expense	Credit interest costs	False	Stroški obresti kredita
358	gd_acc_450100	450100	expense	Interest cost of the limit	False	Stroški obresti limita
359	gd_acc_470000	470000	expense	Staff salaries	False	Plače zaposlenih
360	gd_acc_470100	470100	expense	Bonitures	False	Bonitete
361	gd_acc_471000	471000	expense	Employee salary allowances	False	Nadomestila plač zaposlencev
362	gd_acc_472000	472000	expense	Employee supplementary pension scheme costs	False	Stroški dodatnega pokojninskega zavarovanja zaposlenih
363	gd_acc_473000	473000	expense	Annual leave, bonuses, allowances and other staff emoluments - without analytics	False	Regres za letni dopust, bonitete, povračila in drugi prejemki zaposlenih - brez analitike
364	gd_acc_473100	473100	expense	Commuting costs	False	Stroški prevoza na delo
365	gd_acc_473200	473200	expense	Meal allowance costs	False	Stroški nadomestila za prehrano
366	gd_acc_473300	473300	expense	Recourse costs	False	Stroški regresa
367	gd_acc_473400	473400	expense	Cost of severance payments	False	Stroški odpravnin
368	gd_acc_473500	473500	expense	Cost of the Jubilee Prize	False	Stroški jubilejne nagrade
369	gd_acc_474000	474000	expense	Employer's contributions on wages, salaries, wage allowances, bonuses, reimbursements and other employee benefits - without analytics	False	Delodajalčevi prispevki od plač, nadomestil plač bonitet, povračil in drugih prejemkov zaposlencev - brez analitike
370	gd_acc_474042	474042	expense	Gross cost of NA contributions - for employment	False	Stroški prispevkov NA bruto - za zaposlovanje
371	gd_acc_474043	474043	expense	Gross cost of NA contributions - for parental care	False	Stroški prispevkov NA bruto - za starševsko varstvo
372	gd_acc_474044	474044	expense	Gross cost of NA contributions - Pensions	False	Stroški prispevkov NA bruto - ZPIZ
373	gd_acc_474045	474045	expense	Gross cost of NA contributions - ZZZS	False	Stroški prispevkov NA bruto - ZZZS
374	gd_acc_475000	475000	expense	Other employers' levies on wages, salaries, bonuses, allowances and other employee benefits	False	Druge delodajalčeve dajatve od plač, bonitet, povračil in drugih prejemkov zaposlenih
375	gd_acc_476000	476000	expense	Apprentices' bonuses, including taxes charged to the company	False	Nagrade vajencem skupaj z dajatvami, ki bremenijo podjetje
376	gd_acc_477000	477000	expense	Management expenses accounted for on a basis such as employment	False	Stroški poslovodstva, obračunani na podlagi kot je delovno razmerje
377	gd_acc_478000	478000	expense	Other labour costs	False	Drugi stroški dela
378	gd_acc_479000	479000	expense	Provisions for pensions, gratuities and retirement benefits	False	Rezervacije za pokojnine, jubilejne nagrade in odpravnine ob upokojitvi
379	gd_acc_480000	480000	expense	Charges that do not depend on labour costs or other types of costs	False	Dajatve, ki niso odvisne od stroškov dela ali drugih vrst stroškov
380	gd_acc_480100	480100	expense	Cost of compensation for the use of building land	False	Stroški nadomestila za uporabo stavbnega zemljišča
381	gd_acc_481000	481000	expense	Environmental protection expenditure	False	Izdatki za varstvo okolja
382	gd_acc_482000	482000	expense	Awards to students on work placements, including taxes	False	Nagrade dijakom in študentom na delovni praksi skupaj z dajatvami
383	gd_acc_483000	483000	expense	Scholarships for pupils and students	False	Štipendije dijakom in študentom
384	gd_acc_484000	484000	expense	Social security contributions for sole traders	False	Prispevki za socialno varnost samostojnih podjetnikov
385	gd_acc_484100	484100	expense	Other costs incurred by the entrepreneur	False	Ostali stroški podjetnika
386	gd_acc_486000	486000	expense	Reimbursement of s.p. expenses	False	Povračila stroškov s.p.
387	gd_acc_488000	488000	expense	Grants to other associations and legal persons (donations)	False	Dotacije drugim društvom in pravnim osebam (donacije)
388	gd_acc_489000	489000	expense	Other costs	False	Ostali stroški
389	gd_acc_489100	489100	expense	Cost of reminders	False	Stroški opominov
390	gd_acc_489200	489200	expense	Penalty costs	False	Stroški kazni
391	gd_acc_489300	489300	expense	Other non-tax deductible costs	False	Ostali davčno nepriznani stroški
392	gd_acc_490000	490000	expense	Transfer of costs to inventories	False	Prenos stroškov v zaloge
393	gd_acc_491000	491000	expense	Transferring costs directly to expenditure	False	Prenos stroškov neposredno v odhodke
394	gd_acc_500001	500001	expense	VAT only - EUL - deduction	False	Samo DDV - EUL - odbitek
395	gd_acc_500002	500002	expense	Imports of goods 3rd world	False	Uvoz blaga 3. svet
396	gd_acc_500100	500100	expense	Intermediate account of circular and chain offsets	False	Vmesni konto krožnih in verižnih kompenzacij
397	gd_acc_500300	500300	expense	Opening of stocks	False	Otvoritev zalog
398	gd_acc_599999	599999	expense	Interim account of the basis of the advance	True	Vmesni konto osnove avansa
399	gd_acc_600000	600000	asset_current	Work in progress	False	Nedokončana proizvodnja
400	gd_acc_601000	601000	asset_current	Services in progress	False	Nedokončane storitve
401	gd_acc_602000	602000	asset_current	Semi-finished products	False	Polizdelki
402	gd_acc_604000	604000	asset_current	Production in finishing and processing	False	Proizvodnja v dodelavi in predelavi
403	gd_acc_609000	609000	asset_current	Price deviations for work in progress and services	False	Odmiki od cen nedokončane proizvodnje in storitev
404	gd_acc_610000	610000	asset_current	Harvested crops at fair value	False	Pospravljeni pridelki po pošteni vrednosti
405	gd_acc_618000	618000	asset_current	Harvested crops at cost	False	Pospravljeni pridelki po nabavni vrednosti
406	gd_acc_619000	619000	asset_current	Deviations from crop prices	False	Odmiki od cen pridelkov
407	gd_acc_630000	630000	asset_current	Products in own storage	False	Proizvodi v lastnem skladišču
408	gd_acc_631000	631000	asset_current	Products in foreign storage	False	Proizvodi v tujem skladišču
409	gd_acc_632000	632000	asset_current	Products on the move	False	Proizvodi na poti
410	gd_acc_633000	633000	asset_current	Products in your own shop	False	Proizvodi v lastni prodajalni
411	gd_acc_634000	634000	asset_current	VAT accrued on products in the shop	False	Vračunani DDV od proizvodov v prodajalni
412	gd_acc_635000	635000	asset_current	Products undergoing finishing and processing	False	Proizvodi v dodelavi in predelavi
413	gd_acc_638000	638000	asset_current	Biological agents that are stocks	False	Biološka sredstva, ki so zaloge
414	gd_acc_639000	639000	asset_current	Product price deviations	False	Odmiki od cen proizvodov
415	gd_acc_650000	650000	asset_current	Value of goods as invoiced by suppliers (cost)	False	Vrednost blaga po obračunih dobaviteljev (nabavna vrednost)
416	gd_acc_651000	651000	asset_current	Dependent costs of purchase of goods	False	Odvisni stroški nabave blaga
417	gd_acc_652000	652000	asset_current	Customs duty and other import taxes on goods	False	Carina in druge uvozne davščine od blaga
418	gd_acc_653000	653000	asset_current	VAT and other taxes on goods	False	DDV in druge davščine od blaga
419	gd_acc_659000	659000	asset_current	Accounting for the purchase of goods	False	Obračun nabave blaga
420	gd_acc_660000	660000	asset_current	Goods in your own warehouse	False	Blago v lastnem skladišču
421	gd_acc_661000	661000	asset_current	Goods in a foreign warehouse	False	Blago v tujem skladišču
422	gd_acc_662000	662000	asset_current	Goods on the move	False	Blago na poti
423	gd_acc_663000	663000	asset_current	Goods in your own shop	False	Blago v lastni prodajalni
424	gd_acc_664000	664000	asset_current	VAT included in stocks of goods - 22%	False	DDV, vračunan v zalogah blaga - 22%
425	gd_acc_664010	664010	asset_current	VAT included in stocks of goods - 9.5%	False	DDV, vračunan v zalogah blaga - 9,5%
426	gd_acc_664020	664020	asset_current	VAT included in the stock of goods - 5%	False	DDV, vračunan v zalogah blaga - 5%
427	gd_acc_669000	669000	asset_current	Accumulated difference in prices of inventories of goods	False	Vračunana razlika v cenah zalog blaga
428	gd_acc_670000	670000	asset_current	Property, plant and equipment held for sale	False	Opredmetena osnovna sredstva, namenjena prodaji
429	gd_acc_671000	671000	asset_current	Investment property valued under the cost model held for sale	False	Naložbene nepremičnine, vrednotene po modelu nabavne vrednosti, namenjene prodaji
430	gd_acc_672000	672000	asset_current	Other non-current assets held for sale	False	Druga nekratkoročna sredstva, namenjena prodaji
431	gd_acc_700000	700000	expense	Value of business effects sold	False	Vrednost prodanih poslovnih učinkov
432	gd_acc_701000	701000	expense	Value of capitalised own products and services	False	Vrednost usredstvenih lastnih proizvodov in storitev
433	gd_acc_702000	702000	expense	Cost of materials and goods sold	False	Nabavna vrednost prodanih materiala in blaga
434	gd_acc_703000	703000	expense	Other operating expenses	False	Drugi poslovni odhodki
435	gd_acc_704000	704000	expense	Expenditure from the evaluation of biological centres and harvesting of agricultural crops	False	Odhodki iz vrednotenja bioloških stredstev in pospravitev kmetijskih pridelkov
436	gd_acc_710000	710000	expense	Value of business effects sold	False	Vrednost prodanih poslovnih učinkov
437	gd_acc_711000	711000	expense	Cost of materials and goods sold	False	Nabavna vrednost prodanih materiala in blaga
438	gd_acc_712000	712000	expense	Selling costs	False	Stroški prodajanja
439	gd_acc_713000	713000	expense	General operating expenses (procurement and administration)	False	Stroški splošnih dejavnosti (nabave in uprave)
440	gd_acc_714000	714000	expense	Other costs not held in inventories	False	Drugi stroški, ki se ne zadržujejo v zalogah
441	gd_acc_720000	720000	expense	Revaluation operating expenses relating to intangible assets and property, plant and equipment and investment property	False	Prevrednotovalni poslovni odhodki v zvezi z neopredmetenimi sredstvi in opredmetenimi osnovnimi sredstvi in naložbenimi nepremičninami
442	gd_acc_721000	721000	expense	Revaluation operating expenses related to inventories	False	Prevrednotovalni poslovni odhodki v zvezi z zalogami
443	gd_acc_722000	722000	expense	Revaluation operating expenses as a result of impairment revaluation related to trade receivables	False	Prevrednotovalni poslovni odhodki kot posledica prevrednotenja zaradi oslabitve v zvezi z poslovnimi terjatvami
444	gd_acc_723000	723000	expense	Revaluation operating expenses as a result of write-offs related to trade receivables	False	Prevrednotovalni poslovni odhodki kot posledica odpisov v zvezi s poslovnimi terjatvami
445	gd_acc_724000	724000	expense	Revaluation operating expenses relating to current assets other than financial investments	False	Prevrednotovalni poslovni odhodki v zvezi s kratkoročnimi sredstvi, razen finančnimi naložbami
446	gd_acc_740000	740000	expense_direct_cost	Expenditure on loans received from group organisations - net of analytics	False	Odhodki iz posojil, prejetih od organizacij v skupini - brez analitike
447	gd_acc_740100	740100	expense_direct_cost	Contractual interest - corporate loans	False	Pogodbene obresti - posojila družb
448	gd_acc_740200	740200	expense_direct_cost	Interest on leases - loans from companies	False	Obresti leasinga - posojila družb
449	gd_acc_740300	740300	expense_direct_cost	Interest on overdue loans - corporate loans	False	Zamudne obresti - posojila družb
450	gd_acc_741000	741000	expense_direct_cost	Expenditure on loans received from banks - excluding analytics	False	Odhodki iz posojil, prejetih od bank - brez analitike
451	gd_acc_741100	741100	expense_direct_cost	Contractual interest - bank loans	False	Pogodbene obresti - posojila bank
452	gd_acc_741200	741200	expense_direct_cost	Lease interest - bank loans	False	Obresti leasinga - posojila bank
453	gd_acc_741300	741300	expense_direct_cost	Interest on overdue loans - bank loans	False	Zamudne obresti - posojila bank
454	gd_acc_742000	742000	expense_direct_cost	Expenditure on bonds issued	False	Odhodki iz izdanih obveznic
455	gd_acc_743000	743000	expense_direct_cost	Expenditure on other financial liabilities	False	Odhodki iz drugih finančnih obveznosti
456	gd_acc_744000	744000	expense_direct_cost	Expenditure on payables to group organisations	False	Odhodki iz poslovnih obveznosti do organizacij v skupini
457	gd_acc_745000	745000	expense_direct_cost	Expenditure on trade payables and bills of exchange	False	Odhodki iz obveznosti do dobaviteljev in meničnih obveznosti
458	gd_acc_745100	745100	expense_direct_cost	Interest on late payment of payables to suppliers	False	Zamudne obresti iz zamudnega plačila obveznosti do dobaviteljev
459	gd_acc_746000	746000	expense_direct_cost	Expenditure on other payables, including interest expense on recalculated retirement benefits	False	Odhodki iz drugih poslovnih obveznosti, vključno za stroške obresti iz naslova preračunanih odpravnin ob upokojitvi
460	gd_acc_746100	746100	expense_direct_cost	Interest on late payment of liabilities to the State (taxes and contributions)	False	Zamudne obresti iz zamudnega plačila obveznosti do države (davki in prispevki)
461	gd_acc_746200	746200	expense	Negative exchange differences	False	Negativne tečajne razlike
462	gd_acc_747000	747000	expense_direct_cost	Expenditure on assets designated at fair value through profit or loss and expenditure on the valuation of investment property at fair value through profit or loss	False	Odhodki iz sredstev, razporejenih po pošteni vrednosti prek poslovnega izida in odhodki iz vrednotenja naložbenih nepremičnin po poštevni vrednosti
463	gd_acc_748000	748000	expense_direct_cost	Impairment losses on financial investments	False	Odhodki iz oslabitve finančnih naložb
464	gd_acc_749000	749000	expense_direct_cost	Derecognition expense on investments and investment property measured at fair value	False	Odhodki iz odprave pripoznanja finančnih naložb in naložbenih nepremičnin, izmerjenih po pošteni vrednosti
465	gd_acc_752000	752000	expense_direct_cost	Penalties not related to operating effects	False	Denarne kazni, ki niso povezane s poslovnimi učinki
466	gd_acc_753000	753000	expense_direct_cost	Compensation not related to operating effects	False	Odškodnine, ki niso povezane s poslovnimi učinki
467	gd_acc_754000	754000	expense_direct_cost	Donations	False	Donacije
468	gd_acc_755000	755000	expense_direct_cost	Subsidies, grants and similar non-operating expenditure	False	Subvencije, dotacije in podobni odhodki, ki niso povezani s poslovnimi učinki
469	gd_acc_758000	758000	expense_direct_cost	Negative euro offsets	False	Negativne evrske izravnave
470	gd_acc_759000	759000	expense_direct_cost	Other non-operating expenses	False	Ostali odhodki, ki niso povezani s poslovnimi učinki
471	gd_acc_760000	760000	income	Revenue from the sale of products and services on the domestic market	False	Prihodki od prodaje proizvodov in storitev na domačem trgu
472	gd_acc_761000	761000	income	Revenue from the sale of products and services on foreign markets - EU	False	Prihodki od prodaje proizvodov in storitev na tujem trgu - EU
473	gd_acc_761200	761200	income	Revenue from the sale of products and services on foreign markets - 3rd World	False	Prihodki od prodaje proizvodov in storitev na tujem trgu - 3. svet
474	gd_acc_762000	762000	income	Revenue from the sale of merchandise and supplies on the domestic market	False	Prihodki od prodaje trgovskega blaga in materiala na domačem trgu
475	gd_acc_763000	763000	income	Revenue from the sale of merchandise and supplies on foreign markets - EU	False	Prihodki od prodaje trgovskega blaga in materiala na tujem trgu - EU
476	gd_acc_763200	763200	income	Revenue from the sale of merchandise and supplies on foreign markets - 3rd World	False	Prihodki od prodaje trgovskega blaga in materiala na tujem trgu - 3. svet
477	gd_acc_764000	764000	income	Revenue from the valuation of biological products and the harvesting of agricultural crops	False	Prihodki iz vrednotenja bioloških sredstev in pospravitve kmetijskih pridelkov
478	gd_acc_765000	765000	income	Rental income	False	Prihodki od najemnin
479	gd_acc_766000	766000	income	Proceeds from the reversal of provisions and accrued charges or expenses	False	Prihodki od odprave rezervacij in PČR na račun vnaprej vračunanih stroškov oziroma odhodkov
480	gd_acc_767000	767000	income	Gains on business combinations (revaluation surplus - bad name)	False	Prihodki od poslovnih združitev (presežek iz prevrednotenja slabo ime)
481	gd_acc_768000	768000	income	Other income related to operating effects (subsidies, grants, recourses, offsets, premiums, etc.)	False	Drugi prihodki, povezani s poslovnimi učinki (subvencije, dotacije, regresi, kompenzacije, premije ...)
482	gd_acc_769000	769000	income	Revaluation operating income	False	Prevrednotovalni poslovni prihodki
483	gd_acc_770000	770000	income_other	Financial income from interests in group organisations	False	Finančni prihodki iz deležev v organizacij v skupini
484	gd_acc_771000	771000	income_other	Financial income from interests in associates and jointly controlled entities	False	Finančni prihodki iz deležev v pridruženih organizacij in skupaj obvladovanih organizacij
485	gd_acc_772000	772000	income_other	Financial income from shareholdings in other organisations	False	Finančni prihodki iz deležev v drugih organizacij
486	gd_acc_773000	773000	income_other	Financial income from other investments	False	Finančni prihodki iz drugih naložb
487	gd_acc_774000	774000	income_other	Financial income from loans granted to group organisations	False	Finančni prihodki iz posojil, danih organizacij v skupini
488	gd_acc_775000	775000	income_other	Financial income from loans to others (including deposits)	False	Finančni prihodki iz posojil danih drugim( tudi od depozitov)
489	gd_acc_776000	776000	income_other	Financial income from trade receivables from group organisations	False	Finančni prihodki iz poslovnih terjatev do organizacij v skupini
490	gd_acc_777000	777000	income_other	Financial income from trade receivables due from others	False	Finančni prihodki iz poslovnih terjatev do drugih
491	gd_acc_777100	777100	income_other	Interest on creditors' claims	False	Zamudne obresti iz terjatev upnikov
492	gd_acc_777200	777200	income_other	Positive exchange rate differences	False	Pozitivne tečajne razlike
493	gd_acc_778000	778000	income_other	Financial income from financial assets designated at fair value through profit or loss	False	Finančni prihodki iz finančnih sredstev, razporejenih po pošteni vrednosti prek poslovnega izida
494	gd_acc_779000	779000	income_other	Financial income from the valuation of investment property at fair value and income from the disposal of investment property at fair value	False	Finančni prihodki iz vredotenja naložbenih nepremičnin po poštevi vrednosti in prihodki od odtujitve naložbenih nepremičnin po pošteni vrednosti
495	gd_acc_784000	784000	income_other	Donations	False	Donacije
496	gd_acc_785000	785000	income_other	Subsidies, grants and similar non-operating income	False	Subvencije, dotacije in podobni prihodki, ki niso povezani s poslovnimi učinki
497	gd_acc_786000	786000	income_other	Compensation not related to operating effects	False	Odškodnine, ki niso povezane s poslovnimi učinki
498	gd_acc_787000	787000	income_other	Penalties not related to business effects	False	Kazni, ki niso povezane s poslovnimi učinki
499	gd_acc_788000	788000	income_other	Positive euro offsets	False	Pozitivne evrske izravnave
500	gd_acc_789000	789000	income_other	Other non-operating income	False	Ostali prihodki, ki niso povezani s poslovnimi učinki
501	gd_acc_790000	790000	income	Capitalised own products and own services	False	Usredstveni lastni proizvodi in lastne storitve
502	gd_acc_794000	794000	income	Inventory surpluses	False	Inventurni presežki
503	gd_acc_800000	800000	equity_unaffected	Profit or loss before tax or surplus on income or surplus on expenses	False	Dobiček ali izguba pred obdavčitvijo oziroma presežek prihodkov ali presežek odhodkov
504	gd_acc_801000	801000	off_balance	Establishing and transferring s.p. income	False	Ugotovitev in prenos dohodka s.p.
505	gd_acc_803000	803000	off_balance	Identification and transfer of a negative profit or loss	False	Ugotovitev in prenos negativnega poslovnega izida
506	gd_acc_804000	804000	off_balance	Surplus revenue from previous years to cover the surplus of the period's revenue	False	Presežek prihodkov iz prejšnjih let, namenjen pokrivanju presežka odgodkov obračunskega obdobja
507	gd_acc_805000	805000	off_balance	Surplus expenditure from previous years to be charged to the revenue surplus of the accounting period	False	Presežek odhodkov iz prejšnjih let, ki se pokriva iz presežka prihodkov obračunskega obdobja
508	gd_acc_806000	806000	off_balance	Total revenue surplus or total expenditure surplus	False	Celoten presežek prihodkov ali celotni presežek odhodkov
509	gd_acc_810000	810000	off_balance	Corporate income tax V.I.T.T.	False	Davek od dohodkov pravnih oseb DDPO
510	gd_acc_812000	812000	off_balance	Other taxes not shown under other headings	False	Drugi davki, ki niso izkazani v drugih postavkah
511	gd_acc_813000	813000	off_balance	Deferred tax income (expense)	False	Prihodki (odhodki) iz naslova odloženega davka
512	gd_acc_815000	815000	off_balance	Net profit for the year or net revenue surplus	False	Čisti dobiček poslovnega leta oziroma čisti presežek prihodkov
513	gd_acc_820000	820000	off_balance	Net profit to cover losses carried forward	False	Čisti dobiček za kritje prenesenih izgub
514	gd_acc_821000	821000	off_balance	Net profit for legal reserve formation	False	Čisti dobiček za oblikovanje zakonskih rezerv
515	gd_acc_822000	822000	off_balance	Net profit for the creation of reserves for own shares or participating interests	False	Čisti dobiček za oblikovanje rezerv za lastne delnice oziroma deleže
516	gd_acc_823000	823000	off_balance	Net profit for building up statutory reserves	False	Čisti dobiček za oblikovanje statutarnih rezerv
517	gd_acc_824000	824000	off_balance	Net profit for other profit reserves	False	Čisti dobiček za druge rezerve iz dobička
518	gd_acc_825000	825000	off_balance	Net revenue surplus earmarked for a specific purpose (fund)	False	Čisti presežek prihodkov za določen namen (sklad)
519	gd_acc_829000	829000	off_balance	Carry forward of unused part of net profit or net revenue surplus for the financial year	False	Prenos neuporabljenega dela čistega dobička oziroma čistega presežka prihodkov poslovnega leta
520	gd_acc_890000	890000	off_balance	Net loss for the year or net excess of expenses	False	Čista izguba tekočega leta oziroma čisti presežek odhodkov
521	gd_acc_899000	899000	off_balance	Carry-forward of current year losses or carry-forward of net excess expenditure	False	Prenosčiste izgube tekočega leta oziroma prenos čistega presežka odhodkov
522	gd_acc_900000	900000	equity	Basic share capital - shares	False	Osnovni delniški kapital - delnice
523	gd_acc_901000	901000	equity	Share capital - capital shares or capital contribution	False	Osnovni kapital - kapitalski deleži ali kapitalska vloga
524	gd_acc_902000	902000	equity	Start-up capital for s.p.	False	Začetni kapital s.p.
525	gd_acc_905000	905000	equity	Incompatible cooperative capital	False	Nerazdružljivi zadružni kapital
526	gd_acc_906000	906000	equity	Cooperative members' shares	False	Deleži članov zadruge
527	gd_acc_907000	907000	equity	Ustanovitvena in kasnejše vloge	False	Ustanovitvena in kasnejše vloge
528	gd_acc_909000	909000	equity	Uncalled capital (deductible item)	False	Nevpoklicani kapital (odbitna postavka)
529	gd_acc_910000	910000	equity	Contributions in excess of the minimum issue amounts of shares (paid-in capital surplus)	False	Vplačila nad najmanjšimi emisijskimi zneski delnic oziroma deležev (vplačani presežek kapitala)
530	gd_acc_911000	911000	equity	Payments in excess of the carrying amount on disposal of temporarily redeemed own shares or interests	False	Vplačila nad knjigovodsko vrednostjo pri odtujitvi začasno odkupljenih lastnih delnic oziroma deležev
531	gd_acc_912000	912000	equity	Contributions in excess of the minimum issued amount of capital raised through the issue of convertible bonds or bonds with a share purchase option	False	Vplačila nad najmanjšim emisijskim zneskom kapitala, pridobljena z izdajo zamenljivih obveznic ali obveznic z delniško nakupno opcijo
532	gd_acc_913000	913000	equity	Contributions to acquire additional rights attached to shares or interests	False	Vplačila za pridobitev dodatnih pravic iz delnic oziroma deležev
533	gd_acc_914000	914000	equity	Other contributions of capital under the Statutes	False	Druga vplačila kapitala na podlagi statuta
534	gd_acc_915000	915000	equity	Amounts arising from simplified reduction of share capital by withdrawal of shares or interests	False	Zneski iz poenostavljenega zmanjšanja osnovnega kapitala z umikom delnic oziroma deležev
535	gd_acc_916000	916000	equity	General capital revaluation adjustment and amounts transferred from the revaluation reserve	False	Splošni prevrednotovalni popravek kapitala in zneski, preneseni iz revalorizacijske rezerve
536	gd_acc_917000	917000	equity	Amounts arising from the effects of a confirmed compulsory arrangement	False	Zneski iz učinkov potrjene prisilne poravnave
537	gd_acc_918000	918000	equity	Transfers of immovable property in the course of business	False	Prenosi stvarnega premoženja med opravljanjem dejavnosti
538	gd_acc_919000	919000	equity	Inflows and outflows between business and household	False	Pritoki in odtoki med podjetjem in gospodinjstvom
539	gd_acc_920000	920000	equity	Legal reserves	False	Zakonske rezerve
540	gd_acc_921000	921000	equity	Reserves for own shares or own interests	False	Rezerve za lastne delnice oziroma lastne poslovne deleže
541	gd_acc_922000	922000	equity	Statutory reserves	False	Statutarne rezerve
542	gd_acc_923000	923000	equity	Other profit reserves	False	Druge rezerve iz dobička
543	gd_acc_924000	924000	equity	Voluntary cooperative reserves	False	Prostovoljne zadružne rezerve
544	gd_acc_925000	925000	equity	Voluntary cooperative funds	False	Prostovoljne zadružni skladi
545	gd_acc_926000	926000	equity	Part of net revenue surplus earmarked for a specific purpose (fund)	False	Del čistega presežka prihodkov za določen namen (sklad)
546	gd_acc_929000	929000	equity	Own shares or own shares acquired (deductible item)	False	Pridobljene lastne delnice oziroma lastni poslovni deleži (odbitna postavka)
547	gd_acc_930000	930000	equity	Net profit carried forward from previous years	False	Preneseni čisti dobiček iz prejšnjih let
548	gd_acc_931000	931000	equity	Net loss carried forward from previous years	False	Prenesena čista izguba iz prejšnjih let
549	gd_acc_932000	932000	equity	Unused part of net profit for the year or unallocated net revenue surplus	False	Neuporabljeni del čistega dobička poslovnega leta oziroma nerazporejeni čisti presežek prihodkov
550	gd_acc_933000	933000	equity	Net loss for the year or net excess of expenses	False	Čista izguba poslovnega leta oziroma čisti presežek odhodkov
551	gd_acc_935000	935000	equity	Income s.p.	False	Dohodek s.p.
552	gd_acc_937000	937000	equity	Negative profit/loss of s.p.	False	Negativni poslovni izid s.p.
553	gd_acc_940000	940000	equity	Land revaluation reserve	False	Revalorizacijske rezerve iz prevrednotovanja zemljišč
554	gd_acc_941000	941000	equity	Revaluation reserves on revaluation of buildings	False	Revalorizacijske rezerve iz prevrednotovanja zgradb
555	gd_acc_949000	949000	equity	Adjustment to the revaluation reserve for deferred tax liabilities	False	Popravek vrednosti revaloriziacijskih rezerv za odložene obveznosri za davek
556	gd_acc_954000	954000	equity	Reserves arising from the valuation of long-term investments at fair value	False	Rezerve, nastale zaradi vrednotenja dolgoročnih finančnih naložb po pošteni vrednosti
557	gd_acc_955000	955000	equity	Reserves arising from the valuation of short-term investments at fair value	False	Rezerve, nastale zaradi vrednotenja kratkoročnih finančnih naložb po pošteni vrednosti
558	gd_acc_956000	956000	equity	Amounts of the demonstrated gain or demonstrated loss from a change in the fair value of available-for-sale financial assets that is not part of a hedging relationship	False	Zneski dokazanega dobička ali dokazane izgube iz spremembe poštene vrednosti finančnih sredstev, razpoložljivih za prodajo, ki ni del razmerja pri varovanju vrednosti
559	gd_acc_957000	957000	equity	Actuarial gains or losses on defined benefits	False	Aktuarski dobički ali izgube od določenih zaslužkov
560	gd_acc_959000	959000	equity	Fair value reserve valuation allowance for deferred tax liabilities	False	Popravek vrednosti rezerv, nastalih zaradi vrednotenja po pošteni vrednosti za odložene obveznosti za davek
561	gd_acc_960000	960000	equity	Provisions for reorganisation costs	False	Rezervacije za stroške reorganizacije organizacije
562	gd_acc_961000	961000	equity	Provisions for future costs or expenses arising from decommissioning, restoration and other similar provisions	False	Rezervacije za pokrivanje prihodnjih stroškov oziroma odhodkov zaradi razgradnje, ponovne vzpostavitve prvotnega stanja in druge podobne rezervacije
563	gd_acc_962000	962000	equity	Provisions for onerous contracts	False	Rezervacije za kočljive pogodbe
564	gd_acc_963000	963000	equity	Provisions for pensions, gratuities and retirement benefits	False	Rezervacije za pokojnine, jubilejne nagrade in odpravnine ob upokojitvi
565	gd_acc_964000	964000	equity	Provisions for guarantees given	False	Rezervacije za dana jamstva
566	gd_acc_965000	965000	equity	Other provisions for long-term accrued charges	False	Druge rezervacije iz naslova dolgoročno vnaprej vračunanih stroškov
567	gd_acc_966000	966000	income	State aid received	False	Prejete državne podpore
568	gd_acc_967000	967000	income	Donations received	False	Prejete donacije
569	gd_acc_968000	968000	income	Other non-current accrued liabilities	False	Druge dolgoročne pasivne časovne razmejitve
570	gd_acc_970000	970000	liability_non_current	Long-term loans obtained from group organisations	False	Dolgoročna posojila, dobljena pri organizacije v skupini
571	gd_acc_971000	971000	liability_non_current	Long-term loans obtained from associates	False	Dolgoročna posojila, dobljena pri pridruženih organizacije
572	gd_acc_972000	972000	liability_non_current	Long-term loans obtained from banks and organisations in the country - without analytics	False	Dolgoročna posojila, dobljena pri bankah in organizacijah v državi - brez analitike
573	gd_acc_972100	972100	liability_non_current	Long-term loans obtained from banks in the country	False	Dolgoročna posojila, dobljena pri bankah v državi
574	gd_acc_972200	972200	liability_non_current	Long-term loans obtained from state-owned companies	False	Dolgoročna posojila, dobljena pri družbah v državi
575	gd_acc_973000	973000	liability_non_current	Long-term loans obtained from banks and organisations abroad - without analytics	False	Dolgoročna posojila, dobljena pri bankah in organizacije v tujini - brez analitike
576	gd_acc_973100	973100	liability_non_current	Long-term loans from banks abroad	False	Dolgoročna posojila, dobljena pri bankah v tujini
577	gd_acc_973200	973200	liability_non_current	Long-term loans from companies abroad	False	Dolgoročna posojila, dobljena pri družbah v tujini
578	gd_acc_974000	974000	liability_non_current	Long-term financial liabilities related to bonds and notes	False	Dolgoročne finančne obveznosti v zvezi z obveznicami in menicami
579	gd_acc_975000	975000	liability_non_current	Long-term lease debts	False	Dolgoročni dolgovi iz najema (leasing)
580	gd_acc_975100	975100	liability_non_current	Interest from rent (leasing)	False	Obresti iz najema (leasing)
581	gd_acc_976000	976000	liability_non_current	Long-term financial liabilities to natural persons	False	Dolgoročne finančne obveznosti do fizičnih oseb
582	gd_acc_979000	979000	liability_non_current	Other long-term financial liabilities	False	Druge dolgoročne finančne obveznosti
583	gd_acc_980000	980000	liability_non_current	Long-term loans obtained under credit agreements from group organisations	False	Dolgoročni krediti, dobljeni na podlagi kreditnih pogodb od organizacij v skupini
584	gd_acc_981000	981000	liability_non_current	Long-term loans obtained under credit agreements from associates and jointly controlled entities	False	Dolgoročni krediti, dobljeni na podlagi kreditnih pogodb od pridruženih organizacij in skupaj obvladovanih organizacij
585	gd_acc_982000	982000	liability_non_current	Long-term credits obtained from other domestic suppliers	False	Dolgoročni krediti, dobljeni od drugih domačih dobaviteljev
586	gd_acc_983000	983000	liability_non_current	Long-term credits obtained from other foreign suppliers	False	Dolgoročni krediti, dobljeni od drugih tujih dobaviteljev
587	gd_acc_985000	985000	liability_non_current	Long-term promissory note liabilities	False	Dolgoročne menične obveznosti
588	gd_acc_986000	986000	liability_non_current	Long-term advances and securities received - without analytics	False	Dolgoročni dobljeni predujmi in varščine - brez analitike
589	gd_acc_986100	986100	liability_non_current	Long-term advances received	False	Dolgoročni prejeti predujmi
590	gd_acc_986200	986200	liability_non_current	Long-term securities received	False	Dolgoročne prejete varščine
591	gd_acc_988000	988000	liability_non_current	Deferred tax liabilities	False	Odložene obveznosti za davek
592	gd_acc_989000	989000	liability_non_current	Other non-current payables	False	Druge dolgoročne poslovne obveznosti
593	gd_acc_990000	990000	off_balance	Leased, borrowed and rented (foreign) assets	False	Najeta, izposojena in zakupljena (tuja) sredstva
594	gd_acc_991000	991000	off_balance	Bills of exchange and other securities received as security for payments	False	Menice in drugi vrednostni papirji, prejeti za zavarovanje plačil
595	gd_acc_992000	992000	off_balance	Goods received for consignment and consignment sale	False	Blago, prejeto v komisijsko in konsignacijsko prodajo
596	gd_acc_993000	993000	off_balance	Valuation vouchers issued for inter-organisational accounting	False	Vrednotnice, izdane za obračunavanje znotraj organizacije
597	gd_acc_994000	994000	off_balance	Other active off-balance sheet accounts	False	Drugi aktivni zunajbilančni konti
598	gd_acc_995000	995000	off_balance	Owners of leased, borrowed and rented assets	False	Lastniki najetih, izposojenih in zakupljenih sredstev
599	gd_acc_996000	996000	off_balance	Debtors who have secured payments with bills of exchange and other securities	False	Dolžniki, ki so zavarovali plačila z menicami in drugimi vrednostnimi papirji
600	gd_acc_997000	997000	off_balance	Liabilities arising from goods received for consignment and consignment sale	False	Obveznosti iz blaga, prejetega v komisijsko in konsignacijsko prodajo
601	gd_acc_998000	998000	off_balance	Nominal value of notes issued for intra-organisation accounting	False	Nominalna vrednost vrednotnic, izdanih za obračunavanje znotraj organizacije
602	gd_acc_999000	999000	off_balance	Other off-balance sheet passive accounts	False	Drugi pasivni zunajbilančni konti
603	gd_acc_999001	999001	off_balance	Cash Difference Loss	False	Cash Difference Loss
604	gd_acc_999002	999002	off_balance	Cash Difference Gain	False	Cash Difference Gain
605	gd_acc_999003	999003	income_other	Cash Difference Gain	False	Cash Difference Gain
606	gd_acc_999004	999004	expense	Cash Difference Loss	False	Cash Difference Loss
607	gd_acc_999900	999900	off_balance	Not defined	False	Nedefiniran
608	gd_acc_999999	999999	off_balance	Undistributed Profits/Losses	False	Undistributed Profits/Losses